Customs Legislation Amendment Act (No. 2) 1999

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Customs Legislation Amendment Act (No. 2) 1999
 
No. 142, 1999

 
 
 
 
Customs Legislation Amendment Act (No. 2) 1999
 
No. 142, 1999
 
 
 
 
An Act to amend legislation relating to Customs, and for related purposes
  
  
Contents
1............ Short title............................................................................................ 1
2............ Commencement.................................................................................. 1
3............ Schedule(s).......................................................................................... 2
Schedule 1—Refund, rebate and remission applications                                 3
Part 1—Refund, rebate and remission applications                                             3
Customs Act 1901                                                                                                        3
Part 2—Transitional, saving and application provisions                                     6
Schedule 2—Deferred payment of duty                                                                     8
Customs Act 1901                                                                                                        8
Schedule 3—Customs brokers (formerly customs agents)                           10
Part 1—Customs agents to be called customs brokers                                    10
Customs Act 1901                                                                                                      10
Part 2—Term of licence extended to 3 years                                                       10
Customs Act 1901                                                                                                      10
Part 3—Transitional provisions                                                                                  10
 

Customs Legislation Amendment Act (No. 2) 1999
No. 142, 1999
 
 
 
An Act to amend legislation relating to Customs, and for related purposes
[Assented to 3 November 1999]
The Parliament of Australia enacts:
1  Short title
                   This Act may be cited as the Customs Legislation Amendment Act (No. 2) 1999.
2  Commencement
             (1)  Subject to this section, this Act commences on the day on which it receives the Royal Assent.
             (2)  Schedules 1 and 2 commence on a day or days to be fixed by Proclamation.
             (3)  However, if either of those Schedules does not commence under subsection (2) within the period of 6 months beginning on the day on which this Act receives the Royal Assent, it commences on the first day after the end of that period.
             (4)  Schedule 3 commences on 1 July 2000.
3  Schedule(s)
                   Subject to section 2, each Act that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
 
Schedule 1—Refund, rebate and remission applications
Part 1—Refund, rebate and remission applications
Customs Act 1901
1  Subsection 4(1) (at the end of the definition of COMPILE computer system)
Add “including, if regulations made for the purposes of section 163 so provide, communications relating to refunds and rebates in relation to duty paid, or remissions in relation to duty payable, on the importation of such goods”.
2  Subsection 71AA(3)
Omit “71F(6) or section 71J”, substitute “71F(1A) or (6)”.
3  After subsection 71F(1)
Insert:
          (1A)  If, at any time after a person has communicated an import entry to Customs and before the goods to which it relates are dealt with in accordance with the entry, the person changes information included in the entry, the person is taken, at the time when an import entry advice is given or transmitted in respect of the altered entry, to have withdrawn the entry as it previously stood.
4  Section 71J
Repeal the section, substitute:
71J  Annotation of import entry by Customs for certain purposes not to constitute withdrawal
                   Any annotation of an import entry that is made by Customs as a result of the acceptance by Customs of an application for a refund or rebate of all or a part of the duty paid, or for a remission of all or a part of the duty payable, on goods covered by the import entry, is not to be taken to constitute a withdrawal of the entry for the purposes of this Act.
5  After subsection 163(1A)
Insert:
       (1AA)  Subject to subsection (1AD), the regulations may prescribe:
                     (a)  the manner of making application, either by document or by computer, for such refunds, rebates or remissions; and
                     (b)  the procedure to be followed by Customs in dealing with such applications, including procedures for requesting further information in relation to issues raised in such applications.
        (1AB)  Regulations made for the purposes of subsection (1AA) that provide for the making of an application for a refund, rebate or remission of duty by computer must indicate when that application is to be taken, for the purposes of this Act, to have been communicated to Customs.
        (1AC)  Regulations made for the purposes of subsection (1AA) that provide for the making of applications for refund, rebate or remission of duty by computer may include contingency arrangements to deal with circumstances where the computer system employed in relation to such applications is down.
       (1AD)  The regulations may identify circumstances where a person is entitled to a refund, rebate or remission of duty:
                     (a)  without making an application at all; or
                     (b)  on making an application in respect of which a refund application fee is not payable.
        (1AE)  For the avoidance of doubt, if, before or after the commencement of this subsection, a person has:
                     (a)  altered an electronic copy of an import entry as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry; or
                     (b)  altered an electronic copy of an import entry as such a step and paid the application fee (if any) associated with the making of such an application;
but the person did not or does not, within the time prescribed for making that application, communicate the altered import entry to Customs, either manually or, after the commencement of this subsection, by computer, the person’s actions in modifying that import entry and paying any such application fee are of no effect.
6  Subsection 163(1B)
Repeal the subsection, substitute:
          (1B)  A Collector must refuse to consider an application for a refund of duty paid in respect of goods if the fee, if any, payable under subsection (1C) in respect of the application has not been paid.
7  Subsection 163(1D) (note)
Repeal the note.
8  After subsection 234(2B)
Insert:
        (2BA)  If an application for a refund, rebate or remission of duty is taken, under regulations made for the purposes of subsection 163(1AB), to have been communicated to Customs, then, for the purposes of paragraph (1)(d), the part of the communication constituting the transmission to Customs is treated as a statement made to the CEO.
 
Part 2—Transitional, saving and application provisions
9  Import entries taken to have been withdrawn under section 71J of the Customs Act
If an import entry is taken to have been withdrawn under section 71J of the Customs Act 1901 as in force before the date of commencement of item 4 of this Schedule, that import entry is to be treated, on and after that date, as if it were taken to have been withdrawn under section 71F(1A) of the Customs Act 1901 as amended by this Act.
10  Saving actions taken in reference to application for refund or rebate
(1)        If, immediately before the commencing day:
                     (a)  a person has:
                              (i)  altered an electronic copy of an import entry as a step in making an application for a refund or rebate of duty in respect of goods covered by the entry; or
                             (ii)  altered an electronic copy of an import entry as such a step and paid the application fee (if any) associated with the making of such an application; and
                     (b)  the person has not communicated the altered import entry to Customs; but
                     (c)  the time for making such an application had not expired before that day;
the person’s actions in modifying that import entry and paying any such application fee have effect, on and after the commencing day as if they were actions taken in accordance with the Principal Act as amended by the items in this Schedule and with the regulations made for the purposes of the Principal Act as so amended.
(2)        In this item:
commencing day means the day on which the items in Part 1 commence.
Principal Act means the Customs Act 1901.
11  Application: subsection 163(1B) of the Customs Act 1901
Subsection 163(1B) of the Customs Act 1901 as amended by this Schedule applies to an application regardless of whether it was made before or after the commencement of this Schedule.
 
Schedule 2—Deferred payment of duty
  
Customs Act 1901
1  Subsection 4(1)
Insert:
import duty means duty imposed on goods imported into Australia.
2  After subsection 71B(4)
Insert:
          (4A)  Customs must give an authority under subsection (4) of this section in relation to goods covered by item 2 of the table in subsection 132AA(1) if subsection (4) would require Customs to do so apart from paragraph (4)(b).
Note:          Subsection 132AA(1) provides that import duty on goods covered by item 2 of the table in that subsection must be paid by a time worked out under the regulations.
3  Paragraph 71F(6)(b)
Repeal the paragraph, substitute:
                     (b)  duty on goods covered by the entry remains unpaid for 30 days starting on:
                              (i)  the day on which the import entry advice relating to the goods is communicated; or
                             (ii)  if under subsection 132AA(1) the duty is payable by a time worked out under the regulations—the day on which that time occurs; and
4  After section 132
Insert:
132AA  When import duty must be paid
General rule
             (1)  Import duty payable on goods described in an item of the following table must be paid by the time indicated in the item. Import duty on goods covered by both items 1 and 2 is payable by the time indicated in item 2.
 
When import duty must be paid

Item
Description of goods
Time by which duty on goods must be paid

1
Goods entered for home consumption
Time of entry of the goods for home consumption

2
Goods prescribed by the regulations and entered for home consumption
Time worked out under the regulations made for the purposes of this item

3
Goods whose owner must provide information about them under section 71
When the information is provided, or when the goods arrive in Australia, whichever is later

Note:          The regulations may prescribe goods by reference to classes, and may provide for different times for payment for different classes of goods. See subsection 33(3A) of the Acts Interpretation Act 1901.
Regulations prescribing goods
             (2)  For the purposes of subsection (1), goods may be prescribed by reference to a class identified by reference to characteristics or actions of the persons importing goods in the class. This does not limit the ways in which goods may be prescribed.
Regulations setting time for payment of duty
             (3)  For the purposes of subsection (1), the regulations may provide for the time by which import duty must be paid to be worked out by reference to a time specified by the CEO. This does not limit the ways in which the regulations may provide for working out that time.
Exceptions to this section
             (4)  Subsection (1) has effect subject to the provisions listed in column 2 of the following table:
 
Exceptions to this section

Column 1
Item
Column 2
Provisions
Column 3
Subject

1
paragraphs 69(5)(d) and 70(7)(b)
payment of duty on certain goods delivered into home consumption without entry for home consumption

2
paragraphs 77D(5)(b) and 77E(5)(b)
payment of duty on goods delivered into home consumption under special permission because the COMPILE computer system is not operating properly

3
section 162A
temporary importation of goods without paying duty

5  Subsection 149(2)
Omit “section 132”, substitute “sections 132 and 132AA”.
6  Application
Section 132AA of the Customs Act 1901 applies to goods imported after the commencement of that section.
 
Schedule 3—Customs brokers (formerly customs agents)
Part 1—Customs agents to be called customs brokers
Customs Act 1901
1  Subsection 77A(10)
Omit “agent” (wherever occurring), substitute “broker”.
2  Subsection 154(1) (definition of deductible administrative costs)
Omit “agent”, substitute “broker”.
3  Part XI (heading)
Repeal the heading, substitute:
Part XI—Agents and customs brokers
4  Subsection 180(1) (definition of agents licence)
Repeal the definition.
5  Subsection 180(1)
Insert:
broker’s licence means a licence to act as a customs broker granted under section 183C (including such a licence renewed under section 183CJ).
6  Subsection 180(1) (definition of Committee)
Repeal the definition, substitute:
Committee means the National Customs Brokers Licensing Advisory Committee continued in existence by subsection 183D(1).
7  Subsection 180(1) (definition of corporate customs agent)
Repeal the definition.
8  Subsection 180(1)
Insert:
corporate customs broker means a customs broker that is a company or a partnership.
9  Subsection 180(1) (definition of customs agent)
Repeal the definition.
10  Subsection 180(1)
Insert:
customs broker means a person who holds a broker’s licence that is in force, and in relation to a place, means a person who holds a broker’s licence to act as a customs broker at the place.
11  Subsection 180(1) (definition of nominee)
Omit “agent” (first and second occurring), substitute “broker”.
12  Subsection 180(1) (definition of nominee)
Omit “agents”, substitute “broker’s”.
13  Subsection 180(1) (definition of nominee)
Omit “agent” (third and fourth occurring), substitute “broker”.
14  Paragraph 181(2)(b)
Omit “agent”, substitute “broker”.
15  Paragraphs 181(3)(a) and (b)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
16  Subsections 182(2), 183(2) and (3) and 183A(1)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
17  Division 3 of Part XI (heading)
Repeal the heading, substitute:
Division 3—Licensing of customs brokers
18  Subsection 183B(2)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
19  Subsection 183C(1)
Omit “an agents licence”, substitute “a broker’s licence”.
20  Subsection 183C(1)
Omit “customs agent”, substitute “customs broker”.
21  Subsection 183C(2)
Omit “An agents licence”, substitute “A broker’s licence”.
22  Subsection 183C(2)
Omit “agent” (wherever occurring), substitute “broker”.
23  Subsection 183CA(1)
Omit “an agents”, substitute “a broker’s”.
24  At the end of paragraph 183CA(1)(a)
Add “and”.
25  Paragraph 183CA(1)(b)
Omit “agent”, substitute “broker”.
26  At the end of paragraphs 183CA(1)(b), (c), (ca) and (d)
Add “and”.
27  Subsections 183CA(2), 183CB(1) and 183CC(1)
Omit “an agents”, substitute “a broker’s”.
28  At the end of subparagraph 183CC(1)(a)(i)
Add “or”.
29  Subparagraphs 183CC(1)(a)(ii) and (iii)
Omit “agent”, substitute “broker”.
30  At the end of subparagraph 183CC(1)(a)(iii)
Add “or”.
31  Subparagraph 183CC(1)(b)(i)
Omit “agent”, substitute “broker”.
32  At the end of subparagraph 183CC(1)(b)(i)
Add “or”.
33  Subparagraph 183CC(1)(b)(ii)
Omit “agent”, substitute “broker”.
34  Subparagraph 183CC(1)(b)(iii)
Omit “an agents”, substitute “a broker’s”.
35  Subparagraph 183CC(1)(c)(ii)
Omit “agent”, substitute “broker”.
36  Subsection 183CC(2)
Omit “agent” (wherever occurring), substitute “broker”.
37  Subsection 183CC(4A)
Omit “an agents”, substitute “a broker’s”.
38  Subsection 183CC(5)
Omit “agent”, substitute “broker”.
39  Subsection 183CD(1)
Omit “agent”, substitute “broker”.
40  At the end of paragraph 183CD(1)(a)
Add “and”.
41  Paragraph 183CD(1)(b)
Omit “agent”, substitute “broker”.
42  At the end of paragraph 183CD(1)(b)
Add “and”.
43  Paragraph 183CD(1)(c)
Omit “agent”, substitute “broker”.
44  At the end of paragraph 183CD(1)(c)
Add “and”.
45  Paragraph 183CD(1)(d)
Omit “agent”, substitute “broker”.
46  At the end of paragraph 183CD(1)(d)
Add “and”.
47  Paragraph 183CD(1)(e)
Omit “agent”, substitute “broker”.
48  At the end of paragraph 183CD(1)(e)
Add “and”.
49  Paragraph 183CD(1)(f)
Omit “agent”, substitute “broker”.
50  At the end of paragraphs 183CD(1)(f) and (g)
Add “and”.
51  Paragraph 183CD(1)(h)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
52  Paragraph 183CD(1)(h)
Omit “an agent”, substitute “a customs broker”.
53  Paragraph 183CD(1)(j)
Omit “agent”, substitute “broker”.
54  Subsection 183CD(2)
Omit “agents”, substitute “brokers”.
55  Paragraph 183CD(2)(b)
Omit “agent”, substitute “broker”.
56  Subsection 183CD(3)
Omit “agents”, substitute “brokers”.
57  Paragraph 183CD(3)(b)
Omit “agent”, substitute “broker”.
58  Subsection 183CD(4)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
59  Paragraph 183CD(4)(a)
Omit “an agent”, substitute “a customs broker”.
60  Subsection 183CE(1)
Omit “an agents”, substitute “a broker’s”.
61  Paragraphs 183CE(1)(a) and (b)
Omit “agent” (wherever occurring), substitute “broker”.
62  Subsection 183CE(2)
Omit “agent” (wherever occurring), substitute “broker”.
63  Subsection 183CF(1)
Omit “agent” (first occurring), substitute “broker”.
64  Subsection 183CF(1)
Omit “his agents licence”, substitute “the broker’s licence”.
65  Subsection 183CF(1)
Omit “agent” (second occurring), substitute “broker”.
66  Subsection 183CF(2)
Omit “agent” (first occurring), substitute “broker”.
67  Subsection 183CF(2)
Omit “agents licence”, substitute “broker’s licence”.
68  Subsection 183CF(2)
Omit “agent” (second occurring), substitute “broker”.
69  Subsection 183CF(4)
Omit “agent”, substitute “broker”.
70  Subsections 183CG(1) and (2)
Omit “An agents”, substitute “A broker’s”.
71  Subsection 183CG(2)
Omit “agent” (wherever occurring), substitute “broker”.
72  Subsection 183CG(3)
Omit “An agents”, substitute “A broker’s”.
73  Subsection 183CG(3)
Omit “agent” (wherever occurring), substitute “broker”.
74  Subsection 183CG(4)
Omit “An agents”, substitute “A broker’s”.
75  Subsection 183CG(4)
Omit “agent” (wherever occurring), substitute “broker”.
76  Subsections 183CG(5) and (6)
Omit “An agents”, substitute “A broker’s”.
77  Subsections 183CG(7) and (8)
Omit “agent” (wherever occurring), substitute “broker”.
78  Subsection 183CH(1)
Omit “An agents”, substitute “A broker’s”.
79  Subsection 183CJ(1)
Omit “agent”, substitute “broker”.
80  Subsection 183CJ(1)
Omit “agents”, substitute “broker’s”.
81  Paragraph 183CJ(1)(d)
Omit “agent”, substitute “broker”.
82  Paragraph 183CJ(1)(d)
Omit “an agents”, substitute “a broker’s”.
83  Subsection 183CJ(3)
Omit “agent”, substitute “broker”.
84  Subsection 183CK(1)
Omit “an agents licence” (first and second occurring), substitute “a broker’s licence”.
85  Subsection 183CK(1)
Omit “customs agents”, substitute “customs brokers”.
86  Subsection 183CK(1)
Omit “an agents licence” (last occurring), substitute “a broker’s licence”.
87  Subsection 183CK(2)
Omit “agent” (first occurring), substitute “broker”.
88  Subsection 183CK(2)
Omit “customs agents”, substitute “customs brokers”.
89  Subsection 183CK(2)
Omit “agent” (second, third, fourth, fifth and last occurring), substitute “broker”.
90  Subsection 183CK(2)
Omit “an agents licence”, substitute “a broker’s licence”.
91  Subsection 183CK(3)
Omit “an agents”, substitute “a broker’s”.
92  Subsection 183CK(4)
Omit “agent” (first occurring), substitute “broker”.
93  Subsection 183CK(4)
Omit “an agents licence”, substitute “a broker’s licence”.
94  Subsection 183CK(4)
Omit “the agents licence”, substitute “the broker’s licence”.
95  Subsection 183CK(4)
Omit “agent” (last occurring), substitute “broker”.
96  Subsection 183CK(5)
Omit “agents” (wherever occurring), substitute “brokers”.
97  Subsection 183CL(1)
Omit “agents”, substitute “broker’s”.
98  Paragraph 183CL(2)(a)
Omit “agents” (wherever occurring), substitute “brokers”.
99  Section 183CM
Omit “agent” (wherever occurring), substitute “broker”.
100  Subsection 183CN(1)
Omit “agent” (first occurring), substitute “broker”.
101  Subsection 183CN(1)
Omit “agents licence”, substitute “broker’s licence”.
102  Subsection 183CN(1)
Omit “agent” (second occurring), substitute “broker”.
103  Paragraph 183CN(1)(b)
Omit “an agents licence”, substitute “a broker’s licence”.
104  Paragraph 183CN(1)(c)
Omit “agent”, substitute “broker”.
105  Subsection 183CN(2)
Omit “agent” (wherever occurring), substitute “broker”.
106  Section 183CP
Omit “agents licence”, substitute “broker’s licence”.
107  Section 183CP
Omit “agent” (wherever occurring), substitute “broker”.
108  Subsections 183CQ(1) to (5) and 183CR(1)
Omit “agent” (wherever occurring), substitute “broker”.
Note:       The heading to section 183CQ is altered by omitting “an agents” and substituting “a broker’s”.
109  Subsection 183CR(2)
Omit “agents licence”, substitute “broker’s licence”.
110  Subsection 183CR(2)
Omit “agent” (wherever occurring), substitute “broker”.
111  Subsections 183CR(4) and 183CS(1)
Omit “an agents licence”, substitute “a broker’s licence”.
112  Subsection 183CS(1)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
113  Subsection 183CS(2)
Omit “an agents licence”, substitute “a broker’s licence”.
114  Subsection 183CS(2)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
115  Subsection 183CT(1)
Omit “an agents licence”, substitute “a broker’s licence”.
116  Subsection 183CT(1)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
117  Subsection 183CT(2)
Omit “an agents licence”, substitute “a broker’s licence”.
118  Subsection 183CT(2)
Omit “customs agent” (wherever occurring), substitute “customs broker”.
119  Section 183CU
Omit “an agents”, substitute “a broker’s”.
120  Division 5 of Part XI (heading)
Repeal the heading, substitute:
Division 5—National Customs Brokers Licensing Advisory Committee
121  Subsection 183D(1)
Repeal the subsection, substitute:
             (1)  The National Customs Agents Licensing Advisory Committee in existence immediately before the commencement of this subsection continues in existence as the National Customs Brokers Licensing Advisory Committee.
Note:       The heading to section 183D is altered by omitting “Agents” and substituting “Brokers”.
122  Paragraphs 183D(2)(d) and 183DA(1)(b)
Omit “agents” (wherever occurring), substitute “brokers”.
123  Subsection 183DA(4)
Omit “agents”, substitute “brokers”.
124  Paragraph 183R(2)(a)
Omit “agent” (wherever occurring), substitute “broker”.
Note:       The heading to section 183J is altered by omitting “agent” and substituting “broker”.
125  Subsection 183S(1)
Omit “agent”, substitute “broker”.
126  Subsections 273GAA(1) and (2)
Omit “an agents licence” (wherever occurring), substitute “a broker’s licence”.
 
Part 2—Term of licence extended to 3 years
Customs Act 1901
127  Paragraph 183CH(1)(b)
Omit “31 December ”, substitute “the end of the licence expiry day”.
128  After subsection 183CH(1)
Insert:
          (1A)  For the purposes of this section:
                     (a)  the first licence expiry day is 31 December 2000; and
                     (b)  the next licence expiry day is 30 June 2003; and
                     (c)  later licence expiry days occur at intervals of 3 years after the last licence expiry day.
129  Subsection 183CJ(5)
Omit “for 12 months after the renewal”, substitute “until the first licence expiry day (as defined in section 183CH) after the day on which the licence would have expired apart from the renewal,”.
130  After subsection 183CL(2)
Insert:
          (2A)  The regulations may prescribe fees for broker’s licences by reference to the period for which the licences are to remain in force under paragraph 183CH(1)(b). This does not limit the ways in which the regulations may prescribe fees for broker’s licences.
 
Part 3—Transitional provisions
131  Agents licences continue as broker’s licences
(1)        An agents licence that was in force immediately before the commencement of this Schedule continues in force as a broker’s licence as if it had been granted under the Customs Act 1901 (as amended by this Schedule) immediately after the commencement of this Schedule.
(2)        This item does not prevent:
                     (a)  the suspension or cancellation of such a licence; or
                     (b)  the alteration or endorsement of such a licence; or
                     (c)  the variation of an endorsement on such a licence.
132  Continuing membership of the Committee
(1)        A person who was a member of the National Customs Agents Licensing Advisory Committee immediately before the commencement of this Schedule is a member of the National Customs Brokers Licensing Advisory Committee immediately after the commencement of this Schedule.
(2)        A person who is a member of the National Customs Brokers Licensing Advisory Committee because of subitem (1) holds that office for the period for which the person would have been a member of the National Customs Agents Licensing Advisory Committee apart from this Schedule.
 
    
 
 
 
[Minister’s second reading speech made in—
House of Representatives on 30 June 1999
Senate on 30 September 1999]
 
(149/99)
 
 

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